2. Place the diced SPAM in a skillet and cook over medium-high heat with brown sugar and cinnamon. Drain the SPAM on a paper towel-lined plate. Cool.

3. Beat the sugar, butter, eggs and vanilla extract with an electric mixer in a large bowl until fluffy and smooth. Stir in flour, cocoa powder, baking soda and salt. Mix in the chocolate chips and SPAM. Drop cookies by rounded spoonfuls onto ungreased cookie sheets.

4. Bake for 10 to 12 minutes in the preheated oven. Let stand 5 minutes before transferring to wire racks to cool completely.